Plan Qualification Issues
Pre-tax 401(k)
Roth 401(k)
ADP Testing
Yes
Top Heavy Test - §416
General Test Applies - §401(a)(4)
- Average Benefits
- Rate Group
- Gateway
No
Average Benefits Test - §410(b)
Annual Additions Limit - §415(c)
401(k) Safe Harbor
Deferral is 100% Vested
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